AAR: Classifies ‘poultry meal’ under CTH 2301, by product ‘poultry fat’ under CTH 1501

Telangana AAR holds that ‘poultry meal’ (commonly known as animal feed supplement in trade), manufactured out of residue meat is classifiable under Chapter Sub-Heading No. 2301 10 90 of First Schedule to Customs Tariff Act, 1975; Rules that, supply of the same attracts GST rate of 5% under Sl. No. 103 of Schedule-1 of the Not. No. 01/2017-CT (R), dated June 28, 2017; Notes that Tariff Heading No. 0209 covers ‘poultry fat’ not rendered/otherwise extracte...